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Articles by CA Nilesh Mahajan

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Union Budget 2023-24: What's changed in GST Law?

  CA Nilesh Mahajan    03 February 2023 at 11:58

Changes in GST Law vide Union Budget 2023-24



Levy of GST on Directors Remuneration

  CA Nilesh Mahajan    16 June 2020 at 09:49

ndependent Directors are not employees of the Company and as such remuneration paid to them is liable to tax under reverse charge basis in the hands of the Company.



ITC on expenses incurred for Safety measures due to COVID-19

  CA Nilesh Mahajan    05 June 2020 at 17:14

Availability of ITC on expenses incurred for safety measures due COVID-19 pandemic



Steps to be taken before implementation of 'E-invoicing and new GST return'

  CA Nilesh Mahajan    19 February 2020 at 10:17

Followed by our presentation on 'New GST return and E-invoicing' held on 07 Feb 2020, we would also like to highlight a few points regarding the e-invoicing and new GST return system which will help in taking appropriate steps for being ready on 1 April 2020



Making payment of GST liability for the month of Feb 2019

  CA Nilesh Mahajan    19 March 2019 at 11:24

As per newly inserted Section 49A, ITC on account of CGST and SGST can be utilised towards payment of CGST, SGST and IGST as the case may be only after ITC avai..



New GST rates for under-construction house/flat: Practical dilemma

  CA Nilesh Mahajan    04 March 2019 at 11:29

To reduce the burden of GST on home buyers, GST council in its 33rd meeting has reduced the rate to 5% without input tax credit (�ITC�) for non-affo



Important changes and clarifications issued by CBIC on 31 Dec & 1 Jan 2019

  CA Nilesh Mahajan    04 January 2019 at 11:17

Vide Removal of Difficulty order No. 2/2018 dated 31.12.2018 the time limit for availing credit on invoices issued during the period July 2017 to March 2018 an..



Error/limitation of annual return (GSTR 9)

  CA Nilesh Mahajan    03 December 2018 at 17:16

The due date for filing of Annual Return is fast approaching (i.e. 31 Dec 2018) and there persists lots of confusion & concerns in the mind of Trade at larg



Critical compliance for 2017-18 error rectification in GSTR1 September return

  CA Nilesh Mahajan    03 October 2018 at 11:25

It has been a year since the roll out of GST in India. Time has come for taking stock of transaction undertaken during the period July 2017 to March 2018 and ta..



Compliances under GST to be done before 30th Sept

  CA Nilesh Mahajan    20 September 2018 at 10:52

GST has completed its first financial year (July 17' Mar 18) and there are certain critical issues to be considered by the taxpayers on or before 30 Sept